BIR Library
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Showing 2,514 results: Memorandum Circulars
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 50-2014 | Reiterates and clarifies the requirement in the issuance of Withdrawal Certificate for every removal of petroleum or petroleum products | Jun 10, 2014 | View |
| RMC No. 49-2014 | Publishes the new minimum wage and provides advisory guidelines on productivity based pay for private establishments in Region-IVA | Jun 10, 2014 | View |
| RMC No. 48-2014 | Extends the deadline for submission of Electronic Sales (eSales) reports as transitory procedure using the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and eSales Systems | Jun 9, 2014 | View |
| RMC No. 47-2014 | Publishes the full text of the Memorandum of Understanding between the BIR and Home Development Mutual Fund | May 30, 2014 | View |
| RMC No. 46-2014 | Clarifies the taxability of Financial Lease for purposes of Documentary Stamp Tax | May 30, 2014 | View |
| RMC No. 45-2014 | Prescribes the use of the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and Electronic Sales Reporting (eSales) Systems | May 28, 2014 | View |
| RMC No. 44-2014 | Declares BIR Form No. 2332 (Certificate of Accreditation) as Accountable Form | May 23, 2014 | View |
| RMC No. 43-2014 | Publishes the full text of Joint Memorandum Circular No. 2014-01 entitled “Open Data Philippines” issued by the Office of the Presidential Spokesperson, Secretary of Department of Budget and Management and Undersecretary of Presidential Communications Development and Strategic Planning Office | May 22, 2014 | View |
| RMC No. 42-2014 | Issues clarification on the Electronic Certificate Authorizing Registration (eCAR) Forms prescribed under RMC No. 40-2014 | May 21, 2014 | View |
| RMC No. 41-2014 | Revises the BIR's Agency Key Performance Indicators and Targets for CY 2014 – 2016 | May 19, 2014 | View |
| RMC No. 40-2014 | Prescribes the use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties) | May 15, 2014 | View |
| RMC No. 39-2014 | Clarifies the tax treatment of payouts by employee pension plans | May 12, 2014 | View |
| RMC No. 38-2014 | Informs all taxpayers and Accredited Tax Agents enrolled in the BIR’s Interactive Filing System of the additional channels of payment of IAFS-AABs | May 9, 2014 | View |
| RMC No. 37-2014 | Notifies the entry into force, effectivity and applicability of the Philippines-Kuwait Double Taxation Agreement | May 9, 2014 | View |
| RMC No. 36-2014 | Clarifies the price ceiling of socialized lot only pursuant to RR No. 11-97, RR No. 17-01 and Housing and Urban Development Coordination Council (HUDCC) Resolution No. 1, Series of 2013 | May 8, 2014 | View |
| RMC No. 35-2014 | Circularizes relevant portions of Housing and Urban Development Coordinating Council (HUDCC) Resolution No. 1, Series of 2013, approving the adjustment of the price ceiling for socialized housing | May 8, 2014 | View |
| RMC No. 34-2014 | Clarifies the rule regarding doubtful validity of assessment relative to its application to the provisions of RR No. 30-2002 | May 8, 2014 | View |
| RMC No. 33-2014 | Notifies the loss of 2 pieces of cigarette strip stamps at 20’s @ 45% AVTR | May 6, 2014 | View |
| RMC No. 32-2014 | Extends the period within which to submit the required affidavit and official appointment books under Section 3 of RR No. 4-2014 | May 5, 2014 | View |
| RMC No. 31-2014 | Notifies the loss of original copy from 1 unused set of BIR Form No. 2311- Tax Debit Memo | May 2, 2014 | View |
| RMC No. 30-2014 | Reiterates the strict monitoring on the redemption of dishonored checks received and prompt and regular submission of the reports on dishonored checks received/redeemed to the concerned offices | Apr 29, 2014 | View |
| RMC No. 29-2014 | Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | Apr 23, 2014 | View |
| RMC No. 28-2014 | Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayers | Apr 16, 2014 | View |
| RMC No. 27-2014 | Notifies the loss of two (2) pieces of cigarette strip stamps at P 1.15 – P 1.72 | Apr 15, 2014 | View |
| RMC No. 26-2014 | Encourages the use of Computer-Generated Forms and clarifies certain policies in filing Income Tax Returns for Taxable Year 2013 using BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version, including other BIR Forms | Apr 15, 2014 | View |